{"id":8091,"date":"2020-12-04T00:00:00","date_gmt":"2020-12-04T00:00:00","guid":{"rendered":"https:\/\/business.uc3m.es\/\/news\/274\/"},"modified":"2025-11-17T16:08:49","modified_gmt":"2025-11-17T16:08:49","slug":"274","status":"publish","type":"news","link":"https:\/\/business.uc3m.es\/es\/news\/274\/","title":{"rendered":"El trabajo de Beatriz Garc\u00eda Osma aceptado para la publicaci\u00f3n en The Accounting Review"},"content":{"rendered":"<p style=\"margin: 0cm 0cm 7.5pt;\" times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);=\"\" text-align:=\"\" justify;=\"\" background-image:=\"\" initial;=\"\" background-position:=\"\" background-size:=\"\" background-repeat:=\"\" background-attachment:=\"\" background-origin:=\"\" background-clip:=\"\" initial;\"=\"\">En trabajo, del que son coautores Stefano Cascino, Mark Clatworthy, Joachim Gassen y Shahed Imam, examina la forma en que los inversores eval\u00faan la utilidad de la informaci\u00f3n contable en funci\u00f3n de sus objetivos y de los incentivos de manipulaci\u00f3n de los preparadores. Los autores llevan a cabo un experimento basado en entrevistas personales con profesionales de la inversi\u00f3n y documentan dos resultados principales. En primer lugar, observan que, en comparaci\u00f3n con los profesionales de la inversi\u00f3n a los que se les asigna un objetivo de valoraci\u00f3n de la empresa, los que tienen asignado un objetivo de evaluaci\u00f3n de la gesti\u00f3n, eval\u00faan la informaci\u00f3n contable como significativamente menos \u00fatil. En segundo lugar, los autores no encuentran pruebas sistem\u00e1ticas de que los incentivos de manipulaci\u00f3n de los beneficios de los preparadores afecten negativamente a las evaluaciones de los profesionales de la inversi\u00f3n sobre la utilidad de la informaci\u00f3n contable.\u00a0<o:p><\/o:p><\/p>\n<p style=\"margin: 0cm 0cm 7.5pt;\" times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);=\"\" background-image:=\"\" initial;=\"\" background-position:=\"\" background-size:=\"\" background-repeat:=\"\" background-attachment:=\"\" background-origin:=\"\" background-clip:=\"\" initial;\"=\"\"><o:p>\u00a0<\/o:p><\/p>\n<p style=\"margin: 0cm 0cm 7.5pt;\" times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);=\"\" background-image:=\"\" initial;=\"\" background-position:=\"\" background-size:=\"\" background-repeat:=\"\" background-attachment:=\"\" background-origin:=\"\" background-clip:=\"\" initial;\"=\"\">El articulo completo esta disponible al siguiente enlace:<\/p>\n<p style=\"margin: 0cm 0cm 7.5pt;\" times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);=\"\" background-image:=\"\" initial;=\"\" background-position:=\"\" background-size:=\"\" background-repeat:=\"\" background-attachment:=\"\" background-origin:=\"\" background-clip:=\"\" initial;\"=\"\"><o:p><\/o:p><\/p>\n<p style=\"margin: 0cm 0cm 7.5pt;\" times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);=\"\" text-align:=\"\" justify;\"=\"\">https:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=3008083<\/p>\n<p style=\"margin: 0cm 0cm 7.5pt;\" times=\"\" new=\"\" roman\",=\"\" serif;=\"\" color:=\"\" rgb(0,=\"\" 0,=\"\" 0);=\"\" text-align:=\"\" justify;\"=\"\">\n","protected":false},"featured_media":8092,"template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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